‫دور اﻟﻘﻴﺎس و اﻹﻓﺼﺎح اﳌﺤﺎﺳﺒﻲ ﻋﻦ اﳌﺴﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴﺔ‬

‫ﻟﻠﻤﺆﺳﺴﺎت ﻟﺘﺤﻘﻴﻖ ﺗﻨﻤﻴﺔ ﻣﺴﺘﺪاﻣﺔ منﻮذج ﻣﻘﱰح‬

‫أ‪.‬د‪.‬ﻫﻮام ﺟﻤﻌﺔ أ‪.‬ﺑﻦ اﻟﻌﺎﻳﺶ ﻓﺎﻃﻤﺔ‬
‫ﺟﺎﻣﻌﺔ ﺑﺎﺟﻲ ﻣﺨﺘﺎر ﻋﻨﺎﺑﺔ‪-‬اﻟﺠﺰاﺋﺮ‬
‫ﻣﻠﺨﺺ‪:‬‬
‫ﺗﺘﻨﺎول ﻫـﺬه اﳌﻘﺎﻟـﺔ دراﺳـﺔ دور اﻟﻘﻴـﺎس واﻹﻓﺼـﺎح اﳌﺤﺎﺳـﺒﻲ ﻋـﻦ اﳌﺴـﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴـﺔ‬
‫ﻟﻠﻤﺆﺳﺴــﺎت ﻟﺘﺤﻘﻴــﻖ ﺗﻨﻤﻴــﺔ ﻣﺴــﺘﺪاﻣﺔ‪ .‬وﺗﻮﺻــﻠﺖ اﻟﺪراﺳــﺔ اﱃ أن اﳌﺴــﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴــﺔ‬
‫ﻟﻠﻤﺆﺳﺴﺎت أﺻﺒﺤﺖ ﰲ وﻗﺘﻨﺎ اﻟﺤﺎﱄ أداة ﻣﻬﻤﺔ ﰲ أﻳﺪي ﻣﺴريي اﳌﺆﺳﺴﺎت ﻟﻀامن اﺳـﺘﺪاﻣﺔ‬
‫أﻋامﻟﻬﻢ وﺗﻨﻤﻴﺔ اﳌﺠﺘﻤﻊ‪،‬ﺣﻴﺚ أﻧﻪ ﻣﻊ اﻟﺘﻄﻮر اﻟﻬﺎﺋـﻞ اﻟـﺬي ﻋﺮﻓـﻪ اﺗﺴـﺎع ﻣﻔﻬـﻮﻣﻲ اﻟﻘﻴـﺎس‬
‫واﻹﻓﺼﺎح اﳌﺤﺎﺳـﺒﻲ ﻋـﻦ اﳌﺴـﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴـﺔ ﻟﻠﻤﺆﺳﺴـﺎت‪ ،‬أﺻـﺒﺤﺖ ﻫـﺬه اﳌـﻨﻈامت ﰲ‬
‫ﻣﻮﻗﻒ ﻣﺴﺎءﻟﺔ ﻣﻦ ﻃﺮف ﻣﻨﻈامت ﺣامﻳﺔ اﻟﻌـامل واﻟﺒﻴﺌـﺔ واﻟﺼـﺤﺔ‪،‬اﻷﻣﺮ اﻟـﺬي أﻟـﺰم ﻋﻠﻴﻬـﺎ‬
‫ﺗﺒﻨﻲ ﺳﻴﺎﺳﺔ اﳌﺴﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴﺔ ﻛﺄداة ﻟﺘﺤﻘﻴﻖ اﻟﺘﻨﻤﻴﺔ اﳌﺴﺘﺪاﻣﺔ ﻷﻋامﻟﻬﺎ وﻟﻠﻤﺠﺘﻤﻊ‪ .‬ﻛـام‬
‫ﺗﻮﴆ اﻟﺪراﺳﺔ مبﺤﺎوﻟﺔ ﺑﻨﺎء منـﻮذج ﻣﺤﺎﺳـﺒﻲ ﻋـﻦ ﻛﻴﻔﻴـﺔ اﻟﻘﻴـﺎس واﻹﻓﺼـﺎح اﳌﺤﺎﺳـﺒﻲ ﻋـﻦ‬
‫اﳌﺴﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴﺔ ﻟﻠﻤﺆﺳﺴﺎت‪.‬‬
‫اﻟﻜﻠامت اﳌﻔﺘﺎﺣﻴﺔ ‪ :‬اﻟﻘﻴﺎس اﳌﺤﺎﺳﺒﻲ‪ ،‬اﻹﻓﺼﺎح اﳌﺤﺎﺳـﺒﻲ‪ ،‬اﳌﺴـﺆوﻟﻴﺔ اﻻﺟﺘامﻋﻴـﺔ‪ ،‬اﻟﺘﻨﻤﻴـﺔ‬
‫اﳌﺴﺘﺪاﻣﺔ‪.‬‬
‫‪ABSTRACT‬‬
‫‪This article discusses the measurement and accounting disclosure about‬‬
‫‪corporate social responsibility. The study found that corporate social‬‬
‫‪responsibility has become at present an important tool to ensure‬‬
‫‪sustainability of business and community development by managers , with‬‬
‫‪the great development of concepts of measurement and accounting‬‬
‫‪disclosure for corporate social responsibility, organizations become‬‬
‫‪accountable by protection workers and environment and health‬‬
‫‪organizations ,Which committed them to adopt social responsibility policy‬‬